TFC07150 - Persons not treated as being in the UK: persons subject to double taxation

Childcare Payments (Eligibility) Regulations 2015, regulation 7(3)(b)

A person who is resident in the UK but is treated as non-resident under double taxation arrangements is treated as not being in the UK. The UK has double taxation agreements with many countries to ensure that people do not pay tax twice on the same income. Each agreement will set out which country has the right to collect tax on different types of income and a series of tests to help determine which country’s residence take precedence in the case of a dual residence situation. The terms of the agreement will be different with each country, so it is important to consult the correct agreement in each case. A list of the current double taxation agreements can be found in the following link:

How Double Taxation Treaties affect non-UK residents with UK income